TY - GEN AU - Elder, Randal J. AU - Beasley, Mark S. AU - Hogan, Chris E. AU - Arens, Alvin A TI - Auditing and assurance services: an integrated approach T2 - Global edition SN - 9781292448985 U1 - 657.45 PY - 2023/// CY - Harlow PB - Pearson KW - AUDITING KW - NEGATIVE ASSURANCE ER -